Professional Certificate of Competence in Gibraltar Tax

This course is relevant to those of you who wish to practise tax in Gibraltar.

  • Tax
  • Part Time
  • 24 Weeks
  • Start Jan '20

About this course

The Professional Certificate of Competence in Gibraltar Tax is designed primarily for recently qualified professionals in the taxation and related sectors who are looking to obtain a Gibraltar-recognised qualification that provides a smooth transition to working in Gibraltar. It is especially relevant to those who wish to practise tax in Gibraltar.
The course focuses on the technical aspects of Gibraltar tax and develops the student’s technical tax competence.

Who is the course for?

The course is primarily aimed at partially qualified accountants and professionally qualified accountants whose qualification covered basic United Kingdom taxation and now wish to become knowledgeable in all aspects of Gibraltar taxation as part of their professional development. Members of the legal profession would also benefit from undertaking this course.

Course Delivery

Subject to minimum numbers being met, the course will commence in January and end in June. In order to accommodate persons in employment, the course will be delivered on a part time basis, 2 hours per week with additional workshops interspersed throughout.

Course Structure

The course will comprise:

  1. 48 hours of class contact time.
  2. Two examinations.

The course will cover all aspects of Gibraltar taxation and is intended to provide comprehensive technical knowledge of current Gibraltar tax legislation, its application and also help to develop the ability to effectively navigate through and interpret the Income Tax Act and the various rules and regulations.

What would I get at the end of the course?

Upon successful completion of this course you will be awarded a Professional Certificate of Competence in Gibraltar Tax from the University of Gibraltar.

The 19/20 topics are not expected to vary greatly from the 2018/19 course provision below:

Session No. Topics
1 Introduction Overview of: Administration / Commissioner’s Powers/ Persons liable to tax in Gibraltar
2 Personal Taxation Income liable to tax; Assessable income
3 Personal Taxation Exempt income
4 Personal Taxation Allowances and deductions
5 Personal Taxation Allowances and deductions
6 Personal Taxation Bases of assessments; Reliefs
7 Personal Taxation Non-residents; Pay as You Earn (PAYE );
8 Personal Taxation Self-employment
9 Personal Taxation Partnerships; Assessments
10 Personal Taxation Payment of tax and returns
11 Personal Taxation Trusts; Special categories of individuals
12 Personal Taxation Benefits in kind
13 Personal Taxation Mid-term examination
14 Corporate Taxation The charge to tax; Basis of assessment
15 Corporate Taxation Accounting periods; Payment of tax
16 Corporate Taxation Ascertainment of profits or gains; Business entertainment
17 Corporate Taxation Capital allowances
18 Corporate Taxation Utilities; Companies who abuse dominant position
19 Corporate Taxation Construction sub-contractors; Winding up of companies; Other provisions
20 Corporate Taxation Returns and assessments; Corporate tax computations
21 Corporate Taxation Dividends
22 General Anti-avoidance
23 General Appeals; Postponement of tax; Tribunal
24 General Offences, penalties and surcharges; Parent / Subsidiary
25 General Pensions / annuities; Sundry matters
26 All topics Examination

Note: The sequence in which each topic will be dealt with and the contents of each session may be subject to change.  The overall content of the course will, however, not change throughout the course, participants will undertake case studies as a means of revision and as a basis for discussion of specific issues with a view to improving their understanding of the relevant topics.

Entry profile

To be eligible for this course, candidates should ideally be a trainee, partially-qualified or a professionally qualified accountant. Applications from non-qualified accountants with sufficient experience in accounting / tax will also be considered. However, proof of experience must be provided.

If English is not your first language, you will need to provide proof of competence in English which is acceptable to the University.


The fees for this programme are £2,600 and the course is offered subject to minimum numbers being met.


Applications are now closed. If you are interested in attending a future course please complete the enquiry form below.


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